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R&D claim: tribunal rules on open source AI modelling - www.rossmartin.co.uk
https://rossmartin.co.uk/sme-tax-news/7838-r-d-claim-tribunal-rules-on-open-source-ai-modelling
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In Get Onbord Limited (in liquidation) v HMRC [2024] TC09238, meaning of Research and development for corporation tax relief with open source.
